Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Taxation Administration Act 1953
377 Paragraph 18-65(3)(d) in Schedule 1
Repeal the paragraph, substitute:
(d) the payment, *alienated personal services payment or non-cash benefit was in respect of any of the following provisions:
(i) Subdivision 12-B (payments for work or services);
(ii) Subdivision 12-C (*superannuation benefits, annuities, *employment termination payments and unused leave payments);
(iii) Subdivision 12-D (benefits and compensation payments);
(iv) section 12-140 or 12-145 (recipient does not quote tax file number or ABN); and